Non-taxability of the Members of the Philippine Association of Embroidery and Apparel Exporters
BIR Ruling No. 080-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 6, 1959
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February 6, 1959 BIR RULING NO. 080-59 Laurel Law Offices Corner Real & Solana Intramuros, Manila Gentlemen : In connection with the case of the Philippine Association of Embroidery and Apparel Exporters regarding the liability to the 3% contractor's tax of the members thereof during the period from August 24, 1956 to June 12, 1958, I have the honor to inform you that, it appearing from the Congressional Records that the legislative intendment in the passage of Republic Act No. 1612 is not to tax embroidery contractors and it appearing further that the Secretary of Finance subscribes to the same view, this Office is of the opinion and so holds that embroidery contractors are not subject to the contractor's tax during the aforesaid period. LexLib Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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